PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN, KOMPETENSI SUMBER DAYA MANUSIA, DAN SISTEM PENGENDALIAN INTERNAL SERTA PENGARUHNYA TERHADAP KUALITAS LAPORAN KEUANGAN SATUAN KERJA PERANGKAT DAERAH (Studi pada SKPD di Kabupaten Kotawaringin Barat, Kalimantan Tengah)
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The research aims so examine the effect of the implementation of government accounting standards, the effect the human resource competencies and internal control system on quality working unit financial report. Data were collected using questionnaire survey. The questionnaires were delivered to 125 employees of local government units (SKPD) Kotawaringin Barat District specifically at financial/accounting department, total of 94 questionnaires were returned and can be processed. This study belongs to questionnaire research. The sample was determined by purposive sampling technique. The data analysis was done by using multiple regressions with the help of SPSS 20 software. The result showed that the implementation of government accounting standards had a positive significant effect on quality of working unit financial report, human resource competencies had a positive significant effect on quality of working unit financial report, and internal control system had a positive significant effect on quality of working unit financial report.